Assessing the quality of enterprise plans. Login forgot your password? These indicators plan implementation

The current activities of the enterprise can be characterized by indicators of sales volume and profit. Each value has its own predicted values ​​or standards. To control and analyze the implementation of planned tasks, a method is used to construct tables with planned and actual values, the comparison of which is of interest. Of particular importance here is planning for financial responsibility centers (a structural unit involved in the construction of plans and responsible for their implementation within the limits of its powers).

Depending on the criteria, the following types of responsibility centers are distinguished:

1) cost-generating - a service that takes as a basis for its work the cost estimate approved by the enterprise. It is difficult for this center to determine the level of income of the enterprise, so all work is concentrated on costs (for example, company accounting);

2) income-generating - a service whose head is responsible for generating income (for example, a sales department). This center is not responsible for the costly part of the enterprise’s activities, but the level of income directly depends on it. Of course, the presence of costs is not excluded here, but management does not control these costs;

3) profit-generating - a division whose main operating criteria are profitability and profit. Most often these are subsidiaries, etc.;

4) investment and development - a center that is responsible not only for profitability and profitability, but also has the capabilities and authority to invest.

The setting of planned targets is determined depending on the type of responsibility center.

Thus, the management of the enterprise sets a plan target, for the implementation of which appropriate resources are allocated, a policy for interaction with third parties is approved, etc. Going beyond this framework is impossible. At the end of the planning period, the degree of fulfillment of planned tasks is analyzed, in case of violations, those responsible are identified, i.e. when planning activities:

1) the management of the enterprise identifies several evaluation criteria and also sets their planned value;

2) analysis and assessment of the effectiveness of the financial responsibility center is carried out on the basis of the implementation of the approved plan according to established criteria;

3) heads of structural divisions are provided with the resources necessary to fulfill planned targets;

4) heads of financial responsibility centers have complete freedom regarding the resources at their disposal.

To increase the efficiency of structural divisions in relation to the implementation of planned indicators, enterprises are introducing a system of material incentives for employees, i.e. for fulfilling or exceeding the plan assigned to an individual structural unit, employees of this service are rewarded, which in the future (as practice shows) increases their performance.

Plan fulfillment is an indicator that is very often used not so much in statistics as in the economics of an organization. The point is that analysis of the implementation of planned actions is the most important part analysis of sales revenue, productivity, cost and a number of other important indicators of the enterprise. But the relative magnitude of plan implementation helps to calculate the level of plan fulfillment, and more often over-fulfillment or underfulfillment.

As already noted, the three relative quantities are interrelated. They are combined into a common block of mutually complementary relative values. The relationship formula in this case looks like this: OVD = OVPZ x OVVP, but we’ll talk about this in more detail in the third part.

So, Relative level of plan implementation , we will call it for short OVVP . In some textbooks, in particular Shmoilova's Theory of Statistics, this relative value has a slightly different name. Relative indicator implementation of the plan , well, the essence of the calculation itself and its principle, of course, will not change.

The relative level of plan implementation shows how many times is the actual level greater or less than planned?. That is, by calculating this relative value, we will be able to find out whether the plan was overfulfilled or underfulfilled, and what percentage of this process is.
Similar to the calculation of the plan target, the implementation of the plan is calculated based on two indicators. However, there is a fundamental difference here; for the calculation, indicators of the same period of time are used (in the planned task these were two different periods). The following are included in the calculation:
Upl – planned level for the current year.
Uf.t.g. – actual level of the current year.

Calculation of the relative value of plan implementation (RPVP)

We will calculate the implementation of the plan, as well as the percentage of completion and the percentage of overfulfillment using similar formulas as when calculating the plan target.
1. Coefficient form– characterizes how many times the actual value for the current period exceeds the planned indicator for the current period.

3. Growth rate form allows you to determine by what percentage the plan was overfulfilled or underfulfilled.

Let us carry out calculations using the specified formulas and analyze the results obtained.

Example. Product output in 2015 actually amounted to 157 million rubles, with the planned figure for the same period being 150 million rubles. Determine the relative amount of plan implementation, the percentage of plan completion and the percentage of overfulfillment and underfulfillment of the plan.

Given: Solution:
Exploitation 2015 – 150 million rubles. OVVP = 157 / 150 = 1.047

UV 2015 – 157 million rubles. %VP = 1.047 x 100% = 104.7%

Define:Δ%VP = 104.% - 100% = +4.7%
OVVP, %VP, Δ%VP
Thus we get:
— The relative value of plan implementation was 1.047, that is, the actual indicator exceeds the planned one by 1.047 times.
— The plan was fulfilled by 104.7%.
— The plan was exceeded by 4.7%.

It should be said that when calculating the growth rate, the resulting data may be negative , that is, there will be underfulfillment of the plan.

As already noted, this relative value forms a whole complex with the other two relative values, you can view the link, and the features.

The last month of the year is coming to an end, which means that employees economic departments businesses have a lot of work to do. It is necessary to summarize the work for December, the fourth quarter and the year, calculate labor and material costs, develop plans for volumetric, technical, economic and financial indicators for the next year. Issues related to the development of plans and examples of planning various indicators will be discussed in this article.

PLANNING: ESSENCE, METHODS AND TYPES

Planning is the development and establishment by the management of an enterprise of a system of quantitative and qualitative indicators of its development, which determine the pace, proportions and trends of development both in the current period and in the future.

There are several basic planning methods:

• balance;
• calculation and analytical;
• economics and mathematics;
• graphic-analytical;
• program-targeted.

Balance sheet method ensures the establishment of connections between resource needs and sources of their coverage, as well as between sections of the plan.

Calculation and analytical method used to calculate plan indicators, analyze their dynamics and factors that ensure the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan is determined, their changes in the planning period due to the quantitative influence of the main factors, and indices of changes in the planned indicators compared to the basic level are calculated.

Economic and mathematical methods allow you to develop economic models of the dependence of indicators based on identifying changes in their quantitative parameters in comparison with the main factors, prepare several plan options and select the optimal one.

Graphic-analytical method makes it possible to present the results economic analysis using graphic tools. Using graphs, you can identify a quantitative relationship between related indicators.

Program-targeted methods allow you to draw up a plan in the form of a program, that is, a set of tasks and activities united by one goal and dedicated to certain deadlines. A characteristic feature of the program is its focus on achieving final results.

According to the terms they are distinguished the following types planning:

• promising (strategic);
• current (annual);
• operational and production.

Promising(strategic) planning is based on forecasting. With its help, they predict the future need for new types of products, the product and sales strategy of the enterprise in various markets, etc. Strategic planning is divided into long-term (10-15 years) and medium-term (3-5 years).

NOTE

Forecasting is based on foresight, built on economic-mathematical, probabilistic and at the same time scientific informed analysis prospects for the development of the enterprise in the foreseeable future.

Current(annual) planning clarifies the indicators of the medium-term plan. The structure and indicators of annual planning vary depending on the object and are divided into factory, workshop and brigade.

Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units(shop, site, team, workplace). There are three types operational and production planning:

• intershop;
• in-shop;
• dispatching.

The final stage of factory operational production planning is shift-daily planning.

PLANNING ENTERPRISE PERFORMANCE INDICATORS

To draw up plans for economic and financial indicators, the economist first needs to calculate the labor, material and other costs of the enterprise for the next year. To do this you need:

• summarize the expected results of work for the past reporting period;
• draw up production program work for the planned period;
• analyze prices in the reporting period for all types of materials, fuel, electricity and predict price increases in the planned period, taking into account inflation;
• take into account the receipt and disposal of fixed assets in the planning period;
• find out by what amount the wages of the enterprise's employees are planned to be indexed (after developing the plan, this amount can be reduced or increased depending on the received financial result work);
• take into account changes in tax rates, etc.

Let's look at a few examples of how to develop current (annual) plans for the main volumetric, technical, economic and financial indicators of an enterprise.

EXAMPLE 1

Based on the available data on the amount of materials consumed by the enterprise for 11 months of 2016, average prices for materials for the year, cash costs for materials for 11 months of 2016 (Table 1), it is necessary to determine planned cost of materials for 2017.

Projected increase in prices for materials in 2017 - 10 % , since in 2015-2016. their prices rose by 10% every year.

The planned volume of work of the enterprise, the number of buildings and structures maintained in the planned period do not change compared to 2016.

Planned quantity for each type of material for 2017. Let's calculate it as follows:

• divide the amount of materials consumed over 11 months of 2016 by 11;
• multiply the resulting result by 12.

For example, over the 11 months of 2016, 15 machines were used up. Hence the number of machines that is planned to be used in 2017:

15 pcs. / 11 months × 12 months = 16 pcs.

FOR YOUR INFORMATION

In order to calculate the planned amount of materials more accurately, you need to take into account which of them are consumed in December (winter period), since when drawing up the plan there is no data for December.

Price for materials in 2017. determined taking into account the planned price increase.

The price of machines in 2016 (average for the year) is 108.67 rubles.

Planned price in 2017:

108.67 rub. × 1.1 = RUB 119.54.

NOTE

If an analysis of the increase in prices for materials is not carried out, we can take into account their increase for the planned period in accordance with the projected inflation rate for the given period. However, a more accurate result when planning expenses for materials can be obtained if we take into account changes in actual prices during the year, not on average for all materials consumed by the enterprise, as in the example under consideration, but for each type of materials separately.

Planned expenses for 2017 for each type of material calculated by multiplying the planned quantity of materials by the planned price.

Spending on machines in 2017:

16 pcs. × 119.54 rub. = 1913 RUR.

We calculate the costs for other materials in the same way. The calculation results are presented in table. 1. Planned costs for materials in 2017 - RUR 218,428.

Table 1. Materials spending plan for 2017
Material	Quantity for 11 months. (fact)	price, rub.	Expenses for 11 months (fact), rub.	Quantity (plan) for the year	price, rub.	Planned expenses for the year, rub.
Armature
Battery
power unit
Anchor bolt
Paper for printer
Toilet paper
Acetylene gas
Propane gas
Nut Vilo
Rough floor leveler
Universal primer
Primer
temperature sensor
Dowel nail
Stub
Rivet
Padlock
Emergency sign
Insulating tape
K/nut d/15
K/nut d/20
K/nut d/25
K/nut d/32
Stationery
Crane axle box
Electric lamps
Halogen lamp
Total

If you urgently need to get the total planned amount of expenses for materials in 2017 and there is no need to provide a breakdown by type of materials, then you can divide the total amount spent on materials for 11 months of 2016 by 11, multiply by 12 and by 1.1 . This calculation will be less accurate, but will require less time.

RUB 184,348 / 11 months × 12 months × 1.1 = 221,218 rub.

EXAMPLE 2

The company transports coal for clients and provides them with other services.

The actual volumetric, technical and operational indicators of the enterprise, as well as the main indicators of the labor plan (number of employees, wage fund and average monthly wage for 2016) are presented in table. 2.

It is necessary to determine the planned volumetric, technical and operational indicators of the enterprise, plan the number of employees, the wage fund and the average monthly wages for 2017, broken down by quarter.

Planned wage indexation from January 2017 - 10 % .

Drawing up any plans begins with planning volumetric and technical and operational indicators.

To plan the volume of work for loading and unloading coal, you need to collect applications from customers for 2017, broken down by quarter.

Planned volume of traffic for each period We calculate by summing up loading and unloading.

Number of wagons processed determined by calculation based on the volume of transportation and the carrying capacity of the wagons, freight turnover- based on the volume of cargo transportation and the transportation distance.

All of the above indicators should be planned annually and daily. Volume indicator values per day We calculate them by dividing their values ​​for the year (quarter) by the number of days in the planned period.

Due to a reduction in the planned volume of work on cargo transportation in 2017 compared to the 2016 plan by 13% and compared to the actual 2016 by 16%, the planned cargo turnover and the planned number of cars processed decreased.

Inventory fleet of shunting diesel locomotives You can plan less than in 2016 due to a decrease in work volumes, or you can leave it at the 2016 level, reducing the number of diesel locomotive shifts. We choose the second option.

Indicators such as operational And unfolded path length, number of turnouts, we plan at the level of 2016, since they will be used for transporting goods.

Having drawn up a plan for volumetric and technical and operational indicators, we move on to planning labor plan indicators. Since transportation volumes will decrease in the planned period, you can choose one of the options:

1) plan a reduction in staff;

2) leave the staff at the actual level of 2016, reducing the number of those employed in transportation and increasing the number of workers engaged in providing other services. Important detail: We are increasing the volume of these services in the planned period so as not to lose qualified workers if transportation volumes begin to grow.

Forward-thinking business leaders choose the second option. We also plan leave the total number of employees at the actual 2016 level. (125 people).

The planned number of employees engaged in coal transportation in 2016 is 101 people.

Planned number of transportation workers for 2017, taking into account the reduction in transportation volumes:

101 × (100 - 13) / 100 = 88 (persons).

The number of employees reduced in transportation is distributed among the management staff and the number of employees engaged in the provision of other services.

It is better to divide the number of employees by quarters evenly. To do this, you need to think ahead about giving workers more holidays in areas with less traffic.

Average monthly salary we plan for all employees, taking into account indexation - 10 % from the actual 2016. Thus, the actual monthly salary for 2016 for workers engaged in transportation is - RUB 12,973. Then the planned average salary per month in 2017 for these workers, taking into account indexation from January - RUB 14,270. (RUB 12,973 × 1.1).

Planned wage fund determined by multiplying the planned average monthly salary by planned number workers.

Considering the decrease in transportation volume in 2017 compared to the 2016 plan by 13% and compared to the actual 2016 by 16%, we planned to reduce the number of staff employed in coal transportation, but did not allow a reduction in the total workforce due to transferring them to other jobs, increasing the volume of other services provided by the department.

Despite the reduction in transportation volumes, we planned to index employee wages by 10%, so the payroll for 2017 is 5% more than the planned payroll last year and 10% more than the actual wage fund in 2016. All main planned indicators of the labor plan broken down by quarter are given in Table. 2.

Table 2. Plan of the main volumetric, technical and operational indicators of the enterprise and labor plan indicators
Index	Unit	2016		Plan 2017
		plan	fact
Loading per year
On average per day
Unloading per year
On average per day
Transportation volume per year
On average per day
Number of wagons processed per year
On average per day
Cargo turnover per year
On average per day
Inventory fleet of shunting locomotives, total	diesel locomotives
Including by series:
Operating length
Unfolded length
Number of turnouts	sets
Contingent, total
Including:
transportation
branch services
general economic
Payroll, total
Including:
transportation
branch services
general economic
Average monthly salary, total
Including:
transportation
branch services
general economic

EXAMPLE 3

The main activity of the company is transportation of coal for customers.

Planned and actual volumes of coal transportation, wages fund for 2016, planned transportation volumes and payroll broken down by quarter for 2017 are taken from example 2.

The number of buildings, equipment, and machinery will not change in the planned period. The increase in electricity prices from 01/01/2017 is 13.1%.

It is required to draw up a plan for the income, expenses and profit of the enterprise for 2017, broken down by quarter by transportation activity.

We looked at how to plan the payroll fund in example 2. We will determine planned deductions from the payroll fund by calculation. The amount of deductions for the enterprise considered in the example is 30%. The planned payroll for 2017 is 15,068 thousand rubles. Hence the planned deductions per year:

15,068 thousand rubles. / 100% × 30% = 4520 thousand rubles.

Costs for materials can be planned based on requests submitted by shop managers and actual prices for materials, taking into account their growth in the planned period.

Total amount for the application for materials for current content:

• ways - 1,332,000 rub. in year;
• turnouts - RUB 1,265,400. in year;
• track machines and mechanisms - 235,200 rubles. in year;
• diesel locomotives - RUB 386,500. in year;
• energy and communications facilities - RUB 1,147,900. in year.

The total amount for the application for materials for repairs and Maintenance motor transport - 332,000 rubles. in year. Hence the total planned amount of expenses for materials in 2017:

1,332,000 + 1,265,400 + 235,200 + 386,500 + 1,147,900 + 332,000 = 4,699,000 rubles, or 4,699 thousand rubles.

We calculate planned costs for quarters in the same way.

We plan the costs of fuels and lubricants for the operation of diesel locomotives based on the planned volume of transportation and actual prices, taking into account their growth in the planned period, for motor transport, track machines and mechanisms - based on the fuel consumption standards approved at the enterprise, mileage or operating time of vehicles, machines and mechanisms, as well as actual prices taking into account their growth in the planned period.

The total planned amount of expenses for fuels and lubricants in 2017 is 11,332 thousand rubles.

We plan costs for fuel and lubricants quarterly in the same way.

We plan electricity costs based on the actual consumption of kilowatt-hours for the previous year, taking into account changes in electricity prices in the planning period, since the number of buildings, equipment, and machinery will not change in 2017.

If actual electricity costs in 2016 amounted to 165 thousand rubles, and the increase in electricity prices since January 2017 was 13.1%, then the planned cost of electricity for 2017 was 187 thousand rubles. (RUB 165 thousand × 1.131).

We calculate planned costs for quarters in the same way.

We plan depreciation costs based on depreciation rates, book value of objects, and depreciation periods. The total planned amount of expenses for depreciation charges in 2017 is 3276 thousand rubles.

We plan depreciation costs for quarters in the same way.

Planned costs for overhead and general expenses also need to be calculated. They should be reduced as much as possible due to the drop in work volumes. The total planned amount of other and general expenses in 2017 is 6829 thousand rubles.

The planned cost of transportation of 1 ton is determined by dividing the total transportation costs by the volume of transportation. The total planned amount of expenses for 2017 is 45,911 thousand rubles. Hence the planned cost of transportation of 1 ton in 2017:

45,911 thousand rubles. / 5185 thousand tons = 8.85 rubles/t.

Similarly, we calculate the planned cost of transportation of 1 ton by quarter.

The planned cost of transportation in 2017 is 14% more than the actual cost of 2016. Therefore, it is necessary to increase tariffs for cargo transportation in order to prevent a significant reduction in the enterprise’s profit in the planned period.

If we plan to increase the tariff rate by 9% (9.6 rubles × 1.09 = 10.5 rubles), then the profit will decrease compared to the 2016 plan by 7%, and compared to the actual 2016 it will be less by 24%.

By creating a table in Excel and writing down the formulas, you can, in a short period of time, consider various options for generating income and profit in order to choose the most optimal one for the enterprise in the planning period. In such a table we present all the planned figures for income, expenses and profit for the example under consideration (Table 3).

Table 3. Plan of expenses, income and profit of a transportation enterprise
Index	2016		Plan 2017					Plan 2017 to plan 2016, %	Plan 2017 to actual 2016, %
	plan	fact
Transportation volume per year, thousand tons
Operating costs - total, thousand rubles.
Including: wage fund
deductions from payroll
materials
electricity
depreciation deductions
general and other expenses
Income, thousand rubles
Profit, thousand rubles
Cost of transportation 1 t, rub.
Tariff rate transportation 1 t, rub.

INSTEAD OF CONCLUSION

Depending on what data the economist has at the time of developing plans, he can calculate the planned figures with greater or less accuracy. It is impossible to give unambiguous advice on how to develop a plan and what to consider for the next period. Indeed, when drawing up plans, managers and economists must take important strategic decisions related to the economic policy of the enterprise.

O. V. Zholobova, expert

Analysis and assessment of the quality of plans are an important condition the goals and objectives set therein, from the point of view of their implementation and improvement. The final results of planned activities are largely determined by two interrelated factors:

1) the quality of compilation by economists-managers of the initial planned indicators of the socio-economic activity of the enterprise;

2) the level of implementation of the initial plans adopted by the top management of the enterprise by all categories of personnel.

Therefore, during in-production planning and in the process of fulfilling planned indicators, there is a need not only to evaluate the right choice the main goal of development of a particular division of the enterprise, but also the degree of achievement of the planned goal.

The most important functions of the internal production plan in a market economy are:

Plan as an economic forecast;

Plan as the basis for monitoring activities;

Plan as a means of enterprise management;

The plan is the basis for developing the strategy and goals of the enterprise.

Consequently, the current and future activities of the enterprise are connected not only with the development, but also with the implementation of plans.

In market conditions, the quality of an enterprise's planned activities can be determined by the degree of coordination and satisfaction of consumer interests, taking into account the available capabilities and resource limitations that determine freedom of choice in the process of production and sales of products. The set of relations between production and sales of products represents the dynamic and equilibrium state of an enterprise as a complex economic system.

If the plan for the production and sale of products maintains a constant structure for a certain period, then the production activities of the enterprise also remain stable throughout this period. The planning activities of economists-managers play a certain role in the development and adjustment of the main indicators of plans. Under these conditions, it is impossible to ensure the receipt of general high-quality planned indicators if each of the indicators that make up this final result is not of high quality.

To assess the quality of plans, it is necessary to have a system of indicators characterizing their reality and intensity, validity and optimality, degree of accuracy and level of risk, etc. The reality of plans reflects the possibility of their implementation in the near future; here the main feature is the level of their actual implementation in specific external and internal conditions. Another important assessment indicator of the quality of plans is the level of their tension at all stages of their existence.

The plan stress ratio can be determined by comparing the relevant indicators with an established measure or existing standard (for example, scientifically based or optimal planning indicators).

Then the tension coefficient K n determined by the formula

Where A pl– planned or actual indicator of the plan;

Uh– reference or normative indicator.

This method of calculating plan tension coefficients can be used to evaluate various sections or indicators of the plan. At the stage of developing planned indicators, it is necessary to ensure their balance with the reference ones, which is achieved with a tension coefficient equal to 1. The greater the value of the calculated coefficient, the higher the level of tension of the estimated planned indicators. Exceeding the planned or actual indicators of the corresponding normative or reference values ​​under normal operating conditions of the enterprise, as a rule, should not occur, since this indicates poor-quality plans and the need for their adjustment.

The balance of many indicators is a necessary condition high-quality development of initial plans.

At leading Russian enterprises engineering production The following standards can be taken as the basis for reference standards:

1) average annual utilization rate production capacity enterprises – 0.95;

2) utilization rate of technological equipment and workplaces – 0.8;

3) specific gravity new products in the annual production and sales plan - 0.25;

4) level of the enterprise’s design production capacity – 1.

By comparing the corresponding planned and actual indicators with the normative ones, it is possible to establish not only the intensity coefficients of plans, but also the degree of risk of planned activities. The degree of risk in conditions of market uncertainty can be assessed as normal when actual data deviate from the planned ones by 10%, high - 20%, excessive - 40%, unacceptable - over 50%.

Some of the most important planned indicators can also serve as a general indicator of the quality of plans - annual volume, production or sales of products, total income, profit, etc.

The fulfillment of planned indicators is assessed by periodically comparing them with actual values ​​at predetermined control points (decade, month, quarter and year).

The most important areas for achieving a quality planning system include improving development methodology regulatory framework, growth of staff professionalism, application computer equipment, incentives for plan developers and implementers. All this points to the close interaction of scientific, methodological, production and human factors.

Thus, planning should become the basis for increasing production efficiency and income levels of enterprises, its owners and personnel in all enterprises, and also serve as an important means of achieving the main economic and social development goals.

Previous

The goods are on the shelves, managers advise customers, and the cashier makes purchases. The product is selling, but is it in sufficient quantity? Or is it possible to do more? And how to get managers to sell more?

A tool that performs all these functions is a sales plan.

Planning is the process of setting goals and objectives, allocating resources among areas of activity.

Let's summarize all of the above and outline the goals of sales volume planning:

• Coordinates and directs resources in the right directions;
• Allows you to evaluate the effectiveness of sales managers;
• It is a reference point for monitoring the company’s activities.

The sales plan indicates the volume of goods that must be sold over a certain period. At the same time, they distinguish overall plan sales (calculated for the entire team) and an individual sales plan (calculated for each seller individually).

When drawing up a product sales plan, you must adhere to the following principles:

• Reachability. , want to get the best possible results from your managers. But ask yourself how achievable they are under current conditions. When setting plans, you cannot focus only on the indicators of the previous period. The following factors may affect sales volume: seasonality of the product, changes in market trends, activities of competitors, changes in the economic situation in the country and many others. Take them into account when planning.
• Specific and Measurable. The plan must contain specific indicators expressed in numerical values.
• Limited time. Always indicate the time frame within which the manager must complete the plan. Otherwise, you will be guilty of not completing the plan by the required deadline.
• Resource availability. You have drawn up a plan for the month, according to which the manager owes 100 televisions, but one seller is physically unable to sell such a quantity of goods.
• Unity of plans– assumes that planning must be systematic, that is, the enterprise must be considered as a system of interconnected elements. The sales department's plan should be closely linked to the plans of the rest of the company.
• Continuity. Planning is an ongoing process; as soon as the plan expires, a new plan must be drawn up.
• Flexibility– the plan can be adjusted if necessary.

The main stages of drawing up a sales plan

Let's now talk about the process of drawing up a sales plan. It consists of 8 stages.

Let's look at them:

1. Setting the goal of the organization. The first thing to do is to identify the goal of the sales department and the organization as a whole for a certain period. The goal must correspond to the SMART strategy, where S is the specificity of the goal setting, M is the measurability of the goal, A is achievability, R is relevance, T is time limited. An example of a correctly set goal for a sales department: increase sales of product “A” for the period from July 1 to September 1 by 15%.
2. Market Opportunity Analysis. At this stage, you must identify all those factors that affect your company's sales. Such factors are divided into external and internal. External ones, in turn, are divided into macroenvironmental factors(political - government regulation business; economic – inflation rate, income level and others, social – demographic situation in the country, fashion; technological – development of equipment and technologies used in; legal – laws governing the activities of your organization, environmental) and mesoenvironments(competitors – their number, market shares; consumers – quantity, volumes of purchases; suppliers and partners – quantity, importance of each specific supplier, transition costs; substitute goods – probability of consumers switching to substitute goods).
3. Analysis of sales indicators of previous periods. Analyze sales volumes for 3-6 months. This will allow you to assess the seasonality of demand and identify factors that you did not notice during your analysis of market opportunities.

It is best to conduct sales analysis in Excel. Create tables with indicators. The program allows you to visualize data in the form of graphs and charts, which is very convenient for assessing changes in indicators.

1. Sales forecast. Forecasting and planning are two completely different concepts. Forecasting gives us a rough idea of ​​possible scenarios for the development of the situation. It does not provide guidance for achieving intended results.

There are two approaches to sales forecasting: subjective and objective. In the first case, we build our assumptions based on expert opinions. Your employees, market researchers, and marketing agencies can act as experts.

An objective forecast can be formed both on the basis of analysis of historical data (for example, analysis of sales volume for the previous period) and on the basis of the results of market testing of the product.

Experts recommend making two forecasts: pessimistic and optimistic. An optimistic forecast will allow you to understand the best result you can get. Based on the pessimistic forecast, a plan is developed.

1. Adjusting the sales forecast. Compare your forecast and your sales team's goals. Make adjustments if they are very different from each other. Adjusting the sales forecast is usually carried out by changing the enterprise's marketing program.
2. Sales planning. We describe step by step how we should achieve our goals, and arrange tasks by priority. We determine the budget, deadlines and those responsible for each task.
3. Implementation of the sales plan.
4. Control and adjustment. Monitor the plan with actual results and adjust the activities of the sales department, in case of large deviations not in your favor.

I would like to note that any deviation of actual indicators from planned indicators is a sign of a problem. If the deviation is in your favor and you get more sales than you planned, then you have a management problem.

How to fulfill a sales plan

Now let's take a look at the planning process from the point of view of the performers - sales managers. How to fulfill the sales plan?

There are several rules that will allow you to do this:

1. Check out the toolkit, which offers guidance for executing your plan.. For example, you were offered to increase your sales volume by 40% in a month with the help of a “3 for the price of 2” promotion. Work with this tool for a couple of days and independently calculate the achievability of your goal. Do you see that the plan is not being fulfilled? Go to your superiors and convincingly show that the proposed tools are not enough and the plan needs to be adjusted.
2. Use. For example, during the day you realized that out of hundreds of people who came into the store, only ten made a purchase. The number of visitors suits us, but ten buyers is not enough for you to fulfill your monthly plan. Accordingly, we work with the sales funnel and convert visitors into buyers. If the problem was low traffic point of sale, we would work with the very first level of the funnel and take action.
3. Lead clients and work with the most profitable ones. Carefully study buyers, identify several psychological types and group the entire population into groups. Determine the group that is most “beneficial” for you and work with it. If you do this work correctly, then you will have the best sales figures based on the results of a month of work.
4. Increase your average bill. This can be done by offering customers a complementary or pre-checkout item. The product should be inexpensive compared to the main purchase.
5. Be active in working with clients. In fact, only 30% of consumers know what they need. Take advantage of this. Tell us about your company, your product range, determine the value of your product for a specific consumer, and work with objections.
6. Monitor the percentage of plan completion. Break the plan into several stages and evaluate the implementation of each of them. It is very easy to calculate the percentage of plan completion: divide the actual sales figures by the planned ones and multiply the resulting ratio by 100%.

Reasons for failure to meet the sales plan

You adhered to the principles of drawing up the plan, went through all the stages, but according to the results of the reporting period, the plan was not implemented.

The reasons may be as follows:

• Planning error. You did not take into account all the factors, set unattainable goals or did not specify the tasks. This is one of the most popular reasons for failure to meet sales targets.
• Low competence of sellers. Your managers don’t know how to sell, are unfamiliar with the product or range, or are simply lazy. To identify this problem, conduct testing and observe staff. .
• The problem with motivating sales staff. Who will work for free? That's right, no one. Issue best sellers, hold competitions, maintain ratings. Thus, not only you, but also your employees will be interested in achieving the maximum level of sales.

By following our tips, you can ensure your sales plan is met without much effort.